Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Transparansi Jurnal Ilmiah Ilmu Administrasi
Khalimi Khalimi
Institut Ilmu Sosial dan Manajemen STIAMI, Jakarta
Economics, Econometrics & Finance Social Sciences Other

Published : 1 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 1 Documents
Search

 1 
Analisis Konsep Ultimum Remidium Terhadap Rekonstruksi Sistem Pemidanaan dalam Undang-Undang Perpajakan Khalimi Khalimi
Transparansi : Jurnal Ilmiah Ilmu Administrasi Vol 4, No 2: Desember 2021
Publisher : Institut Ilmu Sosial dan Manajemen STIAMI

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31334/transparansi.v4i2.2953

Abstract

Implementation of criminal sanctions in the Act No. 28 Year 2007 on General Rules of Taxation, give rise to legal issues in conceptual level. That the Tax Law, is a part of the State Administration Law, requiring forceful measures for taxpayers, especially the Taxable Entrepreneur, which in principle is a form of criminalization of administrative behavior. Criminal Law, through the principle of legality, wants a norm setting strict sanctions and obviously in the legislation, it appears to be broken in the Act No. 28 Year 2007 on General Rules of Taxation. Parameters of the crime of taxation is limited only by the elements of negligence and intentional, with the implementation under based on discretion of of the competent institution. Thus, gave rise the transactional behavior in a practical level. Therefore, the principle of ultimum remedium, becomes extremely important to avoid the use of arbitrary of discretion.
Co-Authors